- The Italian Customs and Monopoly Agency has clarified the VAT and excise duty treatment of goods destined for offshore platforms.
- The abolition of Article 132 of the TULD (Presidential Decree 43/73) has removed the preferential treatment for goods sent to offshore platforms within the EU.
- For VAT purposes, the non-taxability regime under Article 8, paragraph 5, of Presidential Decree 633/72 remains in place.
- The Agency clarifies that fixed oil platforms located within territorial waters are considered ships according to the definition provided by Article 136 of the Navigation Code.
- The export declaration under Article 269, paragraph 2, of Regulation 952/2013 (CDU) can be used for non-taxability purposes.
- The export procedure under Article 269, paragraph 1, of the CDU applies to goods destined for offshore platforms located outside territorial waters.
- The abolition of Article 132 of the TULD has significant implications for excise duty.
- The provision that allowed the qualification of national products consumed at sea, outside the customs territory, in prospecting, research, and cultivation activities of underwater hydrocarbon deposits as definitive exports has been removed.
- The right to attribute the status of “definitive export” to these goods, with the consequent non-application of excise duty, is no longer applicable to energy products consumed on board the platforms in question, located in territorial waters.
- Products supplied to platforms are subject to excise duty according to current regulations.
- The content of Ministerial Circular No. 337/D/97, referring to subsidized mineral oils (now energy products) intended for use in research, is applicable.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
